Netherlands E-invoicing Guide

Summary

E-Invoicing	B2G e-invoicing is mandatory
Digital Reporting	No

Netherlands Electronic Invoicing and Digital Reporting Requirements

Overview
Indirect tax control regime	CTC
E-Invoicing/CTC Model	Clearance e-invoicing
Obligation status	Live
Governing entity	Federal Service tax Administration (SAT)
Infrastructure/platform	SAT and accredited PACs
Peppol connectivity	No

Scope
Taxpayers	Taxpayers contracting with the central government. Local authorities may also require suppliers to issue e-invoices.
Domestic Transactions	B2G
Cross-border Transactions	N/A
Documents	Invoices

Supplier-side requirements (AR)
Format(s) while sending to the platform	SI-UBL 2.0 and Peppol BIS 3.0
Format for exchange with buyer/recipient	As above
eSignature/Seal	Not required

Buyer-side requirements (AP)
Receiving document in electronic format	Mandatory for contracting public authorities
Validation required	No
Acknowledgement of receipt	N/A
Response to the document received (Accept or reject)	Not possible

Storage
Archiving Abroad	Allowed
Archiving Period	7 years

Background

Business-to-government (B2G) e-invoicing has been mandatory in The Netherlands since 2017. Businesses contracting with the central government should issue e-invoices.

Local authorities may also require suppliers to issue e-invoices.

What Types of Businesses Does This Apply to?

Businesses contracting with the central government.

Local authorities may also require suppliers to issue e-invoices.

Governmental Body Responsible for E-invoicing in the Netherlands

The Ministry of the Interior and Kingdom Relations (Ministerie van Binnenlandse Zaken en Koninkrijksrelaties (BZK))
Official website of the tax authority

Penalties for Not Adhering to the Netherland's E-invoice Mandates

Taxpayers can be fined up to EUR 5,514 for not adhering to invoicing requirements.

What does the e-invoicing process in the Netherlands look like?

Taxpayers can send e-invoices through:

Peppol
Digipoort
The government’s supplier portal

Is SAF-T Needed in the Netherlands?

SAF-T has not been introduced.

E-Invoicing & Global Tax Automation with Fonoa

One way to comply with Digital Reporting Requirements in the Netherlands is to use a provider like Fonoa.

With Fonoa you can:

Have one integration for your global needs, including the Netherlands
Save time and money by automatically cleaning your data to minimize errors and manual work
Utilize our validation mechanisms to ensure reporting accuracy, data completeness, full control, and compliance
Rest assured that transactions are successfully reported or queued for internal investigation with our retry mechanisms
Get full visibility with our dashboards by filtering criteria, analyzing granular transaction data, and quickly importing /exporting information

Disclaimer on Tax Advice

Fonoa does not provide professional tax opinions or tax management advice specific to the facts and circumstances of your business and that your use of the Specification, Site, and In addition, due to rapidly changing tax rates and regulations that require interpretation by your qualified tax professionals, you bear full responsibility to determine the applicability of the output generated by the Specification and Services and to confirm its accuracy. No professional tax opinion and advice. Fonoa does not provide professional tax opinions or tax management advice specific to the facts and circumstances of your business and that your use of the Specification, Site, and In addition, due to rapidly changing tax rates and regulations that require interpretation by your qualified tax professionals, you bear full responsibility to determine the applicability of the output generated by the Specification and Services and to confirm its accuracy.